摘要
在他益信托设立环节,享受信托本金受益权的受益人,实质上获得了来源于委托人以信托本金(初始信托财产)为客体的赠与所得,即信托移转所得,应该课征所得税。信托移转所得额的计算,受到信托本金受益权的特点及其价值影响因素的制约,应制定专门的税基确认规则。折现原则和市价原则,是确认信托移转所得额的一般原则。法定最长期限法、平均寿命法、平均分配法是确认信托移转所得额的特别规则。他益信托成立后,发生课税基础事实的溯及变更,应溯及既往地调整税基。随着家族信托等民事信托的发展,我国个人所得税法暴露出对信托移转所得课税不及的法律漏洞,应该及时修订《个人所得税法》,建立信托移转所得税制,明确税基确认规则,防范家族信托避税。
In the establishment link of the non-self-benefit trust,the beneficiary enjoying beneficial right of the trust corpus gets the gift which the settler treated as the object of the trust corpus,the trust transfer income which shall be levied income tax. The specialized recognition rules of tax base should be formulated for the computation of the trust transfer income,for which is restricted by the features of beneficial right of trust principal. The discounted principle and the market principle are the general principles recognizing the trust transfer income. The special rules contain the statutory maximum time limit,the mean life method and the average distribution method. After the establishment of the non-self-benefit trust,as a result of the occurrence of the retroactive change of the tax base facts,the tax base is retroactively adjusted. With the development of civil trust like family trust,our individual income tax law exposes some legal loopholes disregarded of levying trust transfer income. Therefore,we should revise Individual Income Tax Lawin time,establish the income tax system of trust transfer,explicit the recognition rules of tax base and prevent the tax avoidance by family trust.
作者
刘继虎
Liu Jihu(Law School of Central South University,Changsha Hunan 410012)
出处
《政法论丛》
CSSCI
北大核心
2018年第6期106-114,共9页
Journal of Political Science and Law
基金
作者主持的国家社科基金项目"信托所得课税法律问题研究"(编号:12BFX099)
湖南省社科规划项目"信托所得税法问题研究"(编号:11YBB371)的阶段性成果
关键词
信托
信托移转所得
税基
个人所得税
trust
trust transfer income
tax base
individual income tax
